Thailand Personal Income Tax Return (PIT 90 / ภ.ง.ด.90)

Fields

• taxYear string required

  The Buddhist-Era tax year this return covers, e.g. "2568" (2025 CE). Printed as a blank fill-in on the main form ("ปีภาษี ............."); this schema's conformance fixtures use "2568", matching the source PDF's own tax-year edition and the printed "ปีภาษี 2568" on the page 5 attachment header.

  pattern
• taxpayerTin string required

  The taxpayer's 13-digit Thai Taxpayer Identification Number.

  patternlength: 13–13classification: sensitive-pii
• spouseTin string

  The spouse's 13-digit Thai Taxpayer Identification Number. Required only when maritalStatus is married, per this document's own maritalStatus/marriedStatusDetail gating.

  patternlength: 13–13classification: sensitive-pii
• taxpayerBirthDay integer required

  Date of birth: day

  range: 1–31
• taxpayerBirthMonth integer required

  Date of birth: month

  range: 1–12
• taxpayerBirthYear integer required

  Notes at this row also state a taxpayer aged 65+ must additionally complete a separate rights-declaration form (ใบแสดงสิทธิฯ) not modeled in this v1.0.0.

  range: 2400–2700
• spouseBirthDay integer

  Spouse's date of birth: day

  range: 1–31
• spouseBirthMonth integer

  Spouse's date of birth: month

  range: 1–12
• spouseBirthYear integer

  Spouse's date of birth: year (Buddhist Era)

  range: 2400–2700
• taxpayerName string required

  Instruction beneath: state clearly whether Mr./Mrs./Miss/rank/undivided estate/ordinary partnership/community enterprise.

• taxpayerMiddleName string

  Middle name

• taxpayerSurname string required

  Surname

• spouseName string

  Spouse's first name

• spouseMiddleName string

  Spouse's middle name

• spouseSurname string

  Spouse's surname

• businessEstablishmentName string

  Only applicable to a VAT-registered filer with a place of business; the source instructs a filer with more than one place of business to itemize each in a separate attachment (not modeled in this v1.0.0).

• businessWebsite string

  The main website used for e-commerce transactions, applicable only to a VAT-registered e-commerce filer.

• addressBuilding string

  Building

• addressRoomNo string

  Room number

• addressFloor string

  Floor

• addressVillage string

  Village

• addressHouseNo string

  House number

• addressMoo string

  Moo (village group) number

• addressSoi string

  Soi (alley)

• addressJunction string

  Junction (Yaek)

• addressRoad string

  Road

• addressSubDistrict string

  Sub-district / Khwaeng

• addressDistrict string

  District / Khet

• addressProvince string

  Province

• addressPostalCode string

  Postal code

  patternlength: 5–5
• returnFilingType enum required

  Whether this is an original/normal filing or an additional/amended filing for the same tax year.

  enum: normal | amended
• incomeEarnerStatus enum required

  Legal-personality classification of the filer. Values, per the source's own six numbered options: an ordinary individual; a person who died during the tax year; an undivided estate; an ordinary partnership that is not a juristic person; a body of persons that is not a juristic person; or a community enterprise under the Community Enterprise Promotion Act B.E. 2548.

  enum: individual | deceasedDuringTaxYear | undividedEstate | ordinaryPartnership | bodyOfPersons | communityEnterprise
• maritalStatus enum required

  Marital status

  enum: single | married | widowed
• marriedStatusDetail enum

  Sub-classification of when the marriage/dissolution occurred within the tax year, which affects whether spousal income is aggregated for the full year or only part of it.

  enum: marriedAndLivingTogetherAllYear | marriedDuringTaxYear | divorcedDuringTaxYear | spouseDiedDuringTaxYear
• filingStatus enum

  Whether the couple computes tax jointly, files separately, or files separately for section 40(1) income only. DISCLOSED SIMPLIFICATION: a second, narrower radio-button group on the same source column (2 further options, plus a "single income type and separate filing" annotation) sits immediately below this one and could not be confidently correlated to a distinct printed label pair given the compressed layout; it is not separately modeled in this v1.0.0 — see VERIFICATION.md.

  enum: jointComputation | separateFiling | separateFilingSection40_1Only
• spouseIncomeSection enum

  Declares which Revenue Code section(s) the spouse's own income falls under, or that the spouse has no income — used together with maritalStatus/filingStatus to determine whether/how spousal income is aggregated. Modeled only for the spouse: the taxpayer filing this return is, by definition, always a person with income, so the source form carries no equivalent taxpayer-side toggle.

  enum: section40_1To8 | section40_2To8 | section40_1Only | noIncome
• spousePassportNumber string

  Only applicable when the spouse is a foreign national with no income of their own. No discrete boolean field on the source drives this condition (it is a heading, not a gated widget), so this schema leaves it optional rather than encoding an unsupported requiredWhen — disclosed in VERIFICATION.md.

  classification: sensitive-pii
• spouseNationality string

  Spouse's nationality

• spouseForeignCountry string

  Spouse's country

• taxpayerDonationWish enum required

  Declaration of intent to allocate part of the taxpayer's tax payment to a political party.

  enum: wishesToDonate | doesNotWishToDonate
• taxpayerDonationAmount number

  Taxpayer's donation amount (baht)

  range: 0–∞classification: financial
• taxpayerDonationPartyCode string

  Only a Thai-national individual taxpayer may donate to a political party through this mechanism, per the source's own footnote.

• spouseDonationWish enum

  Spouse: donate tax to a political party?

  enum: wishesToDonate | doesNotWishToDonate
• spouseDonationAmount number

  Spouse's donation amount (baht)

  range: 0–∞classification: financial
• spouseDonationPartyCode string

  Spouse's chosen political party code

• summaryExcessTaxPaid number

  A page-1 recap box, immediately above the certification/refund-request block, mirroring the final result of ข้อ 11 (see section11FinalDueOrOverpaid) rather than an independent computation.

  range: 0–∞classification: financial
• summaryAdditionalTaxDue number

  A page-1 recap box mirroring the final result of ข้อ 11 (see section11FinalDueOrOverpaid) rather than an independent computation.

  range: 0–∞classification: financial
• refundRequestedAmount number

  The source carries no discrete Yes/No widget for "do you request a refund" separate from this amount field itself; a filer requesting no refund simply leaves this blank. Not gated by requiredWhen for that reason — disclosed in VERIFICATION.md.

  range: 0–∞classification: financial
• attachedEvidenceSheetCount integer

  Count of supporting evidence sheets attached to the refund request (rights-entitlement certificate, income certificate, special-development-zone income certificate, foreign-income certificate).

  range: 0–∞
• taxpayerSignatureDate date

  Date of taxpayer's signature

• representativeName string

  Optional — completed only when the return is filed by a legal representative or attorney (e.g. for an undivided estate or a deceased taxpayer). The source has no discrete boolean gating this block, so it is left fully optional rather than encoded with an unsupported requiredWhen.

• representativeCapacity string

  The representative's relationship/capacity in respect of the taxpayer (e.g. executor, guardian, attorney).

• representativeAddressLine1 string

  Representative's address (line 1)

• representativeAddressLine2 string

  Representative's address (line 2)

• representativeSignatureDate date

  Date of representative's signature

• section1PayerTin string

  Taxpayer ID of the (single, bounded) payer of this employment/service income — e.g. the employer.

  patternlength: 13–13classification: sensitive-pii
• section1Section40_1Income number required

  1. Income under section 40(1) (salary, wages, pension, etc.)

  range: 0–∞classification: financial
• section1ProvidentFundExcessDeduction number

  2.(1) Provident fund contribution (amount over 10,000 baht)

  range: 0–∞classification: financial
• section1GpfDeduction number

  2.(2) Government Pension Fund (GPF) contribution

  range: 0–∞classification: financial
• section1PrivateTeacherFundDeduction number

  2.(3) Private school teacher welfare fund contribution

  range: 0–∞classification: financial
• section1SeverancePayDeduction number

  Only when included in this tax computation, per the source's own parenthetical.

  range: 0–∞classification: financial
• section1TotalDeductions1to4 number

  2. Total of (1) to (4)

  range: 0–∞classification: financial
• section1AttachmentSheetCount integer

  Number of evidence sheets attached for (1)-(4)

  range: 0–∞
• section1Section40_2Income number

  3. Income under section 40(2) (meeting fees, commissions, etc.)

  range: 0–∞classification: financial
• section1Subtotal number

  Line 1 minus line 2 plus line 3. Source presents this as a literal computed cell.

  classification: financial
• section1ExpenseDeduction number

  5. Less expenses (50%, not exceeding 100,000 baht)

  range: 0–100000classification: financial
• section1NetIncomeCarriedForward number required

  Carried forward as the input to section11IncomeAfterExpenses (ข้อ 11, line 1). Because this schema models only ข้อ 1 of the source's seven income-category schedules (ข้อ 1 through ข้อ 7), for the general/salaried scope this schema targets this figure is expected to equal section11IncomeAfterExpenses directly.

  classification: financial
• section11IncomeAfterExpenses number required

  Total from the last line of ข้อ 1 through ข้อ 7 (this schema models only ข้อ 1's section1NetIncomeCarriedForward; ข้อ 2 through ข้อ 7 are out of scope — see VERIFICATION.md).

  range: 0–∞classification: financial
• section11AllowancesDeduction number required

  Carried from the last line of the personal-deductions/allowances attachment (attachmentItem24Total).

  range: 0–∞classification: financial
• section11Subtotal1 number required

  ข้อ 11.3 Remaining (1. - 2.)

  classification: financial
• section11Donation1Deduction number required

  Political/education/sports-style donations eligible for the 2x multiplier, capped at 10% of line 3.

  range: 0–∞classification: financial
• section11Subtotal2 number required

  ข้อ 11.5 Remaining (3. - 4.)

  classification: financial
• section11Donation2Deduction number required

  General (1x) donations, capped at 10% of line 5.

  range: 0–∞classification: financial
• section11NetIncome number required

  ข้อ 11.7 Net income (5. - 6.)

  range: 0–∞classification: financial
• section11TaxFromNetIncome number required

  Progressive personal income tax computed on section11NetIncome per Thailand's statutory tax bands. This schema does not itself assert or embed the current band table; the figure is a field the source presents, computed per Revenue Code Section 48.

  range: 0–∞classification: financial
• section11AlternativeTaxBase number required

  Total gross income before deducting expenses, from ข้อ 1 through ข้อ 7, EXCLUDING income under section 40(1). Required only when this total is 120,000 baht or more (per the source's own threshold); this schema still models the field for the general case, since for a pure section-40(1) salaried filer with no other income category modeled, this figure is 0.

  range: 0–∞classification: financial
• section11AlternativeTaxComputed number required

  section11AlternativeTaxBase multiplied by 0.005.

  range: 0–∞classification: financial
• section11TaxPayable number required

  The greater of section11TaxFromNetIncome and section11AlternativeTaxComputed, except that when line 9 computes to 5,000 baht or less, line 8's figure is used instead (the source's own de-minimis floor for the alternative 0.5% computation).

  range: 0–∞classification: financial
• section11SpecialZoneTax number required

  ข้อ 11.11 Tax due from the special development zone income certificate

  range: 0–∞classification: financial
• section11TotalTaxPayable number required

  ข้อ 11.12 Total tax payable

  range: 0–∞classification: financial
• section11ForeignTaxCredit number required

  Not to exceed the tax otherwise payable under Thai law.

  range: 0–∞classification: financial
• section11TaxAfterForeignCredit number required

  ข้อ 11.14 Tax payable after foreign tax credit (12. - 13.)

  range: 0–∞classification: financial
• section11WithholdingTaxCredit number required

  ข้อ 11.15 Less withholding tax and tax credit

  range: 0–∞classification: financial
• section11Pit93Prepayment number required

  ข้อ 11.15a Tax paid in advance via Form PIT 93

  range: 0–∞classification: financial
• section11Pit94Prepayment number required

  ข้อ 11.15b Tax paid in advance via Form PIT 94

  range: 0–∞classification: financial
• section11NetTaxDueOrOverpaid number required

  Signed figure: positive means additional tax due, negative means overpaid tax. DISCLOSED SIMPLIFICATION: the source pairs this computed amount with a small "which applies" Yes/No radio-button toggle; this schema models only the signed numeric result rather than a separate toggle plus an always-positive magnitude, consistent with how the source's own plain subtraction lines (e.g. section11Subtotal1) are modeled — see VERIFICATION.md.

  classification: financial
• section11CarriedFromRealEstateSchedule number

  Carried from ข้อ 8 (the separate-taxation real-estate-sale schedule), which is out of scope for this v1.0.0. Modeled as an optional field defaulting to 0/absent for a filer with no such income.

  classification: financial
• section11Line18AttachmentCount integer

  Number of evidence sheets attached for lines 4, 6, 13, 15 and 17

  range: 0–∞
• section11TotalDueOrOverpaid number required

  ข้อ 11.18 Total additional tax due / overpaid tax

  classification: financial
• section11AddFromGiftSchedule number

  Carried from ข้อ 9 (the separate-taxation gift/inheritance-income schedule), out of scope for this v1.0.0.

  classification: financial
• section11AddFromAttachmentLine6 number

  ข้อ 11.20 Plus additional tax due (from attachment line 6, if any)

  classification: financial
• section11LessFromAttachmentLine7 number

  ข้อ 11.21 Less overpaid tax (from attachment line 7, if any)

  classification: financial
• section11LessAmendedOriginalTax number

  Only applicable when returnFilingType is amended — the tax already computed on the taxpayer's original PIT 90/91 filing for the same tax year.

  classification: financial
• section11Subtotal3 number required

  ข้อ 11.23 Additional tax due / overpaid tax (subtotal)

  classification: financial
• section11Surcharge number

  ข้อ 11.24 Plus surcharge (if any)

  range: 0–∞classification: financial
• section11FinalDueOrOverpaid number required

  The return's bottom-line figure: a positive value is additional tax owed to the Revenue Department, a negative value is a refund due to the taxpayer. Cross-references summaryExcessTaxPaid/summaryAdditionalTaxDue on page 1 and refundRequestedAmount.

  classification: financial
• attachmentFormType enum required

  Whether this personal-deductions/allowances attachment is filed alongside form PIT 90 or form PIT 91.

  enum: pit90 | pit91
• attachmentTaxpayerTin string required

  Attachment: taxpayer ID number

  patternlength: 13–13classification: sensitive-pii
• attachmentSpouseTin string

  Attachment: spouse's ID number

  patternlength: 13–13classification: sensitive-pii
• attachmentTaxpayerName string required

  Attachment: taxpayer's first name

• attachmentTaxpayerMiddleName string

  Attachment: taxpayer's middle name

• attachmentTaxpayerSurname string required

  Attachment: taxpayer's surname

• attachmentSpouseName string

  Attachment: spouse's first name

• attachmentSpouseMiddleName string

  Attachment: spouse's middle name

• attachmentSpouseSurname string

  Attachment: spouse's surname

• attachmentItem1PersonalAllowance number required

  60,000 baht for a taxpayer filing separately, or 120,000 baht when filing jointly with a spouse, per the source's own parenthetical.

  range: 0–∞classification: financial
• attachmentItem2SpouseAllowance number

  60,000 baht, applicable when the spouse has income aggregated into this joint computation, or has no income of their own.

  range: 0–∞classification: financial
• attachmentItem3ChildCount integer

  The source's own four blank citizen-ID-number lines beneath this item (for listing each child) have no corresponding AcroForm widgets in the source PDF and are not modeled individually — disclosed in VERIFICATION.md.

  range: 0–∞
• attachmentItem3ChildAllowance number

  3. Total child allowance (30,000 baht per child)

  range: 0–∞classification: financial
• attachmentItem3bAdditionalChildCount integer

  The higher 60,000-baht rate applies from the second qualifying child onward, when that child was born in or after B.E. 2561 (2018 CE).

  range: 0–∞
• attachmentItem3bAdditionalChildAllowance number

  3. Total additional child allowance (60,000 baht per qualifying child)

  range: 0–∞classification: financial
• attachmentItem4FatherOfTaxpayerId string

  4. Taxpayer's father: citizen ID number

  classification: sensitive-pii
• attachmentItem4FatherOfTaxpayerAllowance number

  4. Taxpayer's father: parental care allowance

  range: 0–∞classification: financial
• attachmentItem4MotherOfTaxpayerId string

  4. Taxpayer's mother: citizen ID number

  classification: sensitive-pii
• attachmentItem4MotherOfTaxpayerAllowance number

  4. Taxpayer's mother: parental care allowance

  range: 0–∞classification: financial
• attachmentItem4FatherOfSpouseId string

  4. Spouse's father: citizen ID number

  classification: sensitive-pii
• attachmentItem4FatherOfSpouseAllowance number

  4. Spouse's father: parental care allowance

  range: 0–∞classification: financial
• attachmentItem4MotherOfSpouseId string

  4. Spouse's mother: citizen ID number

  classification: sensitive-pii
• attachmentItem4MotherOfSpouseAllowance number

  4. Spouse's mother: parental care allowance

  range: 0–∞classification: financial
• attachmentItem5DisabilityCareAllowance number

  Carried from Form L.Y. 04.

  range: 0–∞classification: financial
• attachmentItem6HealthInsuranceAllowance number

  6. Health insurance premium for parents of taxpayer and spouse

  range: 0–∞classification: financial
• attachmentItem6FatherOfTaxpayerId string

  6. Taxpayer's father: citizen ID number

  classification: sensitive-pii
• attachmentItem6MotherOfTaxpayerId string

  6. Taxpayer's mother: citizen ID number

  classification: sensitive-pii
• attachmentItem6FatherOfSpouseId string

  6. Spouse's father: citizen ID number

  classification: sensitive-pii
• attachmentItem6MotherOfSpouseId string

  6. Spouse's mother: citizen ID number

  classification: sensitive-pii
• attachmentItem7LifeInsurancePremium number

  7. Life insurance premium

  range: 0–∞classification: financial
• attachmentItem7HealthInsurancePremium number

  7. Health insurance premium (own)

  range: 0–∞classification: financial
• attachmentItem7PensionLifeInsurancePremium number

  7. Pension-type life insurance premium

  range: 0–∞classification: financial
• attachmentItem8ProvidentFundDeduction number

  8. Provident fund contribution (not exceeding 10,000 baht)

  range: 0–10000classification: financial
• attachmentItem9NationalSavingsFundDeduction number

  9. National Savings Fund contribution

  range: 0–∞classification: financial
• attachmentItem10RmfPurchase number

  10. RMF (Retirement Mutual Fund) unit purchase

  range: 0–∞classification: financial
• attachmentItem11MortgageInterestDeduction number

  11. Mortgage interest on a home purchase/lease/construction

  range: 0–∞classification: financial
• attachmentItem12SocialSecurityContribution number

  12. Social security contribution

  range: 0–∞classification: financial
• attachmentItem13CctvPurchase number

  Applicable only to income under sections 40(5), (6), (7), and (8) earned in a special development zone.

  range: 0–∞classification: financial
• attachmentItem14PrenatalChildbirthExpense number

  14. Prenatal care and childbirth expenses

  range: 0–∞classification: financial
• attachmentItem15PoliticalPartyDonation number

  15. Donation to a political party

  range: 0–∞classification: financial
• attachmentItem16SocialEnterpriseInvestment number

  16. Investment in shares/partnership to establish or increase capital of a registered social enterprise

  range: 0–∞classification: financial
• attachmentItem17EasyEReceiptTotal number

  Only for goods/services purchases with a full tax invoice or electronic receipt (e-Tax Invoice & e-Receipt).

  range: 0–∞classification: financial
• attachmentItem17_1VatGoodsServices number

  17.1 Goods/services within the VAT system

  range: 0–∞classification: financial
• attachmentItem17_2Books number

  17.2 Books, newspapers, and magazines

  range: 0–∞classification: financial
• attachmentItem17_3EBooks number

  17.3 E-books and electronic magazine/newspaper services via internet

  range: 0–∞classification: financial
• attachmentItem17_4OtopGoods number

  17.4 OTOP, community enterprise, and social enterprise goods

  range: 0–∞classification: financial
• attachmentItem18ThaiEsgPurchase number

  18. Thai ESG fund unit purchase

  range: 0–∞classification: financial
• attachmentItem19_1ThaiEsgxPurchase number

  19.1 Thai ESGX fund unit purchase

  range: 0–∞classification: financial
• attachmentItem19_2LtfSwitchValue number

  19.2 Value of units switched from an LTF fund into Thai ESGX

  range: 0–∞classification: financial
• attachmentItem20NewHomeConstructionCost number

  Paid to a contractor who is a VAT-registered operator.

  range: 0–∞classification: financial
• attachmentItem21ArtPurchase number

  21. Purchase of art/artwork

  range: 0–∞classification: financial
• attachmentItem22DomesticTourismTotal number

  22. Domestic tourism expenses total (29 Oct - 15 Dec 2568)

  range: 0–∞classification: financial
• attachmentItem22_1MainCityETaxInvoice number

  22.1 Main tourist city, e-Tax invoice

  range: 0–∞classification: financial
• attachmentItem22_1MainCityPaperInvoice number

  22.1 Main tourist city, paper tax invoice

  range: 0–∞classification: financial
• attachmentItem22_2SecondaryCityETaxInvoice number

  22.2 Secondary tourist city, e-Tax invoice

  range: 0–∞classification: financial
• attachmentItem22_2SecondaryCityPaperInvoice number

  22.2 Secondary tourist city, paper tax invoice

  range: 0–∞classification: financial
• attachmentItem23Other number

  23. Other

  range: 0–∞classification: financial
• attachmentItem24Total number required

  Carried forward as the input to section11AllowancesDeduction (ข้อ 11, line 2), or, for a PIT 91 filer, to that form's own line 6.

  range: 0–∞classification: financial